4) Jackson Corporation produced 1,000 units of a product in 2020 that required 25,000 pounds of material. The price for the material was $3.00 per pound in 2020 and $3.25 in 2019. Jackson's cost accountant has estimated that to produce the same 1,000 units in 2019 would have required 29,700 pounds of material. Compute the dollar amount (+/-) of the cost effect of productivity for materials 5) In 2020, Commodity Inc., processor of whole grain flour, had the capacity to produce 10,000,000 pounds of product at a conversion cost per pound of $0.20. The conversion cost per pound was $0.15 in 2019 (the previous year). The direct material cost per pound for both years was $0.07 per pound and in 2020 , Commodity Inc. produced 9,300,000 pounds while actual production for the previous year was 8,600,000 pounds. Compute the dollar cost of unused capacity in 2020